The current iOS Theta S application does not work on iOS beta 1, and I believe it is because iOS 10 will enforce Application Transport Security (ATS). See https://developer.apple.com/library/ios/documentation/General/Reference/InfoPlistKeyReference/Articles/CocoaKeys.html#//apple_ref/doc/uid/TP40009251-SW33 for more information.

Fixing the issue should be as easy as adding the appropriate configuration to Info.plist ... and it will do no harm on earlier iOS versions. Please update the app?

I also have the same issue, Theta App says that the connection to the camera should be checked, even tho it is clearly connected. Also, does anybody know if it is possible to download pictures from the Theta S to the Mac vie WiFi?

Can confirm this issue persists through iOS 10 Beta 3 (developer's beta). The iOS device can connect to the WiFi and has a checkmark next to the device, but the Theta S application says the camera is offline.